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Value Adjustment Board (VAB)

VAB Meeting Notices

September 14, 2018, was the deadline to file a petition with the Value Adjustment Board to challenge the market value of your property or to seek an exemption or classification if you missed the March 1 application deadline.

File VAB petitions online using myVAB
  • 2018 Petitions: File a new VAB petition online or check the status of a petition filed in 2018.
  • 2017 Petitions: Check the status of a petition filed in 2017.

Instructions on How to Upload Evidence in AXIA

Regardless of the outcome of your hearing, you must pay all or the required portion of your taxes by April 1 to avoid penalties (per Florida Statute 194.014). Find out more.

Once a VAB petition is filed, the taxpayer has two tax payment options that are explained in this Notice from the Tax Collector’s Office. For more information about tax payment options, please see the Tax Collector's website.

What is the Value Adjustment Board (VAB)?

VAB settles disputes between taxpayers and the Property Appraiser. Taxpayers are notified in August of their property’s assessed and market values in a Truth in Millage (TRIM) notice. A taxpayer may file a petition with the Value Adjustment Board if he or she feels the Property Appraiser's assessment, classification or exemption status for their property is not correct. 

The VAB is an independent entity and is not affiliated with the Property Appraiser or the Tax Collector. It consists of two county commissioners, one school board member and two citizen members who approve and hire Special Magistrates to settle disputes during scheduled quasi-judicial hearings. These hearings are open to the public.

At a VAB hearing on value, the special magistrate will determine if the assessment complies with applicable law and professionally accepted appraisal practices.  This determination is based on evidence produced by the Property Appraiser.  The special magistrate will also determine if the market value exceeds just value (or is less than just value, if applicable) based on evidence produced by the petitioner.  At a VAB hearing involving denial of a classification or exemption, or involving portability transfer, the special magistrate will determine if the petitioner is entitled to the classification, exemption, or portability transfer requested by the petitioner based on evidence produced by the petitioner.

A taxpayer may institute legal action in circuit court at any time during this process. 

As Clerk of the VAB, the Clerk & Comptroller’s office receives and processes petitions, schedules and coordinates hearings, clerks and records the hearings and more.

Filing a Petition

For an overview of the VAB petition process, please see this brochure from the Department of Revenue.

Property owners can:

* The Midwestern Communities Service Center is closed to the public on Fridays. 

Petitioners who file in person will also receive online access to their petition with myVAB.

There is a non-refundable filing fee per parcel. See Fees & Costs for the current amount. Checks and money orders must be made payable to the Board of County Commissioners.


Value Adjustment Board forms are available online from the Florida Department of Revenue.

VAB Rules

Florida law requires all county Value Adjustment Boards to use a ‘Uniform Policies and Procedures Manual’ from the Department of Revenue (DOR).

VAB Meeting Minutes

Official meeting minutes of the Value Adjustment Board of Palm Beach County are available online through myMinutes.

Petition Withdrawal Request Form